The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Canada, Switzerland, and Ukraine on 1 December 2019.
With respect to the covered agreements (tax treaties) between Canada and Ukraine and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2020 in respect of withholding taxes and for taxable periods beginning on or after 1 June 2020 in re…